Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Cenvat credit can be taken on machine procured prior to registration
ST Demand cannot be upheld under a category different than mentioned in show-cause notice
Service Tax Penalty cannot be imposed u/s. 76 and 78 simultaneously
Income from sale of abandoned cargo by a custodian of goods not liable to Service tax
Water supply project not coverd under Erection, Commissioning or Installation Services
Penalty cannot be presumed to be passed on to another person
Order passed by appellate authority without application of mind liable to be set aside
Service Tax – Penalty u/s. 76 and 78 cannot be levied simultaneously
Input credit of service tax can be taken only if the output is a service liable to service tax
Value of Purchased study material supplied to students not includible in the value of commercial coaching services
Delay in Appeal cannot be condoned for Time lost in internal decision making
Service tax on Charges for terminal handling, DOC & bill of lading services used for export are eligible for refund
Pest control, sewage disposal, AMC of AC & computers are input services
Penalty cannot be imposed for admitted tax liability if merits of case are in favour of Assessee
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
